Living in Nepal: resident status from 183 days out of 365 (2020 text), no tax treaty with France listed in the BOFiP (Official Bulletin of Public Finances).

Nepal's Income Tax Act of 2002 (2058), in its English translation published by the Department of Inland Revenue and incorporated into Finance Law 2077 (June 29, 2020), defines as residents any individual who has resided in Nepal for 183 days or more during a continuous 365-day period. A resident's income is taxed regardless of its source; a non-resident's income is taxed if it originates in Nepal. In France, Nepal is not listed among the tax treaties in the BOFiP (Official Bulletin of Public Finances), version of April 29, 2026.

This page lists these sources. The applicable tax rates are not detailed here: they can be found on the website of the Nepalese tax administration (ird.gov.np).

Resident: usual residence or 183 days out of 365

Clause (ao) of section 2 of the Income Tax Act defines a "resident person" for an income year. For an individual, it lists:

• the one whose usual residence ("normal abode") is in Nepal;
• one who has resided in Nepal for 183 days or more during a continuous period of 365 days;
• that which is sent abroad by the Government of Nepal at any time during the revenue year.

Clause (q) defines a non-resident as any person other than a resident.

The text read is an unofficial translation published by the Inland Revenue Department of Nepal. It incorporates amendments up to and including Finance Law 2077, dated March 15, 2077 (June 29, 2020). Subsequent Finance Laws are not reflected in this document; the residency requirement in effect on October 25, 2026, should be verified using the most up-to-date text published by the Nepalese tax authorities.

Taxation of residents and non-residents

In the same translation, Article 3 stipulates that tax is levied on each person for each year of income, according to the rules of law. Article 4 refers, for the calculation, to the rates in Schedule 1 ("Schedule-I"), applied to taxable income. Article 6 then distinguishes the scope of taxation:

• for a resident, income derived from employment, activity or investment, regardless of where it originates;
• for a non-resident, income derived from employment, activity or investment originating in Nepal.

The law defines the income year as the period that begins on the first day of Shrawan, a month in the Nepalese calendar.

The rates listed in Appendix 1 are not included in the portion of the text read. The tax schedule applicable to individuals, the rates on dividends, interest, and capital gains, and the exemptions are not detailed here. The Nepalese tax administration publishes the rates for each fiscal year on its website.

France-Nepal: no agreement in the BOFiP list

The list of tax treaties concluded by France (BOI-ANNX-000306, version in force as of 29/04/2026) does not include an entry for Nepal: the list is in alphabetical order from Namibia to Niger. No France-Nepal tax treaty is mentioned.

Relationship with France: without a treaty, domestic law applies

According to the French Tax Administration's Official Bulletin (BOFiP) (BOI-IR-CHAMP-10), Article 4 B of the French General Tax Code (CGI) considers individuals to be tax residents of France if they have their home or principal residence there, if they carry out a professional activity there (whether salaried or not), and if they have the center of their economic interests there. Meeting only one of these criteria is sufficient. Individuals domiciled in France are taxed on all their income from French or foreign sources, subject to international tax treaties (Article 4 A).

The French tax administration's guide to form 2047 for foreign-source income states: "In the absence of a tax treaty, income is taxable in France, without eliminating the possibility of double taxation in France." This guide clarifies that, depending on the applicable treaty, foreign-source income may be taxable in France with a tax credit, or exempt in France but taken into account for calculating the effective tax rate.

Leaving France, exit tax, declaring foreign accounts and the address to be given to the administration are covered in our pages on tax residence, listed at the bottom of the page.

What this page does not cover

It does not detail the personal income tax scale in effect for the 2083/84 fiscal year, nor the rates on dividends, interest, rents, and capital gains, nor the purchase of real estate by a foreigner, nor inheritance and gift taxes, nor residency permits, nor the specific rules for new residents. The residency criterion is cited based on an unofficial translation from 2020. The current text and rates can be found on the website of the Nepal Department of Inland Revenue. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Nepal.

What changes depending on your situation

• Your number of days spent in Nepal over any continuous period of 365 days, and your usual place of residence.
• The nature of your income: salary, business, investments, Nepalese or foreign source.
• Your residency situation in France and Nepal, year by year.
• The absence of a tax treaty between France and Nepal in the BOFiP list.

The rule depends on your situation. No results are guaranteed.